I do not understand the reason to ask the same question number of times.

Hierarchy has no relation to this case.

It's a question about relationship between Account and Entity. I suspect that it's many-to-many: one account can be related to more then one entity. Then read about solution (not perfect but working) in https://archive.sap.com/discussions/thread/3654090

Good Blog, But i am having one question, this approch is for many to many ...but what if there will be One to One ..relation in between Account and entity dimension ? on that case also we need to have this approach ?